VAT a działalność jednostek samorządu terytorialnego – wybrane problemy
VAT in the context of the activity of local authorities – selected problems

Summary/Abstract: The article describes the functioning of VAT in regional or local authorities (a theoretical and practical approach). The purpose of the study is to identify the essential problems connected with the interpretation and applying of the VAT law in connection with economic activity and non-economic activity of regional or local authorities. The method used consists in literature studies and an analysis of legal provisions and case law.

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